There’s no question that Microsoft’s Windows Phone operating system is a sleek departure from the staid grid of icons prevalent on Apple’s iOS and Google’s Android operating systems. Despite Microsoft’s innovative take on the smartphone user interface, the designs and specs from hardware often have left a lot to be desired.

Nokia is planning on making a few big announcements tomorrow at its CES 2012 press conference. The biggest one undoubtedly will be the long-rumored Lumia 900 "Ace" smartphone running Window Phone 7.5.

The New York Times ran a piece this weekend highlighting how Microsoft completely jettisoned Windows Mobile in order to start from scratch on Windows Phone using the design lessons it learned from the interface used on the sales dud Zune HD. Tucked in the article was a glancing reference to the Lumia 900 which according to the NYT will have a metal body and be sold by AT&T.

The Nokia Lumia 900 is expected to look like a slightly enlarged Lumia 800 (pictured above)

Specs for the Lumia 900 are still rumor fodder for now, but here's what we can expect:

1.4GHz Qualcomm processor

512MB RAM

4.3" WVGA display

1830 mAh battery

LTE connectivity

8MP camera plus front-facing camera for video conferencing

12mm thick with a weight of 5.64 ounces

Nokia CEO Stephen Elop is quoted as saying that “We are doing our best work for Windows Phone," and the company has no plans of branching out to embrace the popular Android operating system. It's going to be "Windows Phone or bust" from here on out.

II. Show Me the Money!

In other Windows Phone news, Paul Thurrott of WindowsITPro has detailed that Microsoft and Nokia together will be spending $200 million USD to promote Windows Phone during the first half of 2012. Thurrott's well-connected Microsoft sources also indicate that part of the money will be use to retail salesmen/saleswomen incentives to push smartphones running Windows Phone. Most retailers are quick to push Android- and iOS-based smartphones while Windows Phone devices sit collecting dust in the stockroom. Microsoft hopes to change that with $10 to $15 cash incentives per handset sold.

Incentives will now be given out to help retailers push Windows Phone devices